| Date |
Category |
Description |
| 5 February |
PAYE |
Where an employer’s deductions were $100,000 or more in the previous year, IR348 and IR345 (or IR346) are to be filed. Deductions made from 16 January to 31 January are payable. |
| 7 February |
Terminal Tax |
For taxpayers (without a tax agent) with balance dates between 1 March and 30 September. |
| 7 February |
Terminal Student Loan Repayment |
Payable when taxpayers have a balance date between 1 March and 30 September. |
| 7 February |
Qualifying company election tax |
This is payable by companies with a balance date between 1 March and 30 September which become qualifying companies for the current income year. |
| 7 February |
FBT |
Taxpayers with balance dates from 1 March to 30 September are to file FBT return IR421 (if completed on an income year basis) and pay tax due. |
| 20 February |
PAYE |
- Where an employer’s deductions were $100,000 or more in the previous year, IR348 and IR345 (or IR346) are to be filed. Deductions made from 1 February to 15 February are payable.
- Where an employer’s deductions were less than $100,000 for the previous year, IR348 and IR345 (or IR346) are to be filed. All deductions made during January are due.
|
| 20 February |
RWT |
Deducted from interest payments made during January where deductions are equal to or exceed $500 and dividends paid during January. |
| 20 February |
Gaming Machine Duty |
Return IR680 and payment due for the month ended 31 January are due. |
| 28 February |
Provisional Tax |
- 1st Instalment (September balance date)
- 1st Instalment (July balance date – 6 monthly)
- 2nd Instalment (May balance date)
- 2nd Instalment (July balance date – 6 monthly)
- 3rd Instalment (January balance date)
|
| 28 February |
GST |
Return and payment are due for the period ended 31 January. |
January